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5.1 - Fiscal Policy
5.1.1 - Comprehensive Revenue Policy
5.1.2 - Agency Acceptance of Gifts and Donations
5.1.3 - Grants Procedures
5.1.4 - Private, Corporate, and Non-Profit Support Procedures
5.2 - Fiscal Management Procedures
5.2.1 - Authority and Resonsibility for Fiscal Management
5.2.2 - Purchasing Procedures
5.2.2.1 - Emergency Purchase Procedures
5.3 - Accounting System
5.3.1 - Financial Status Reports
5.3.2 - Position Authorization Procedures
5.3.3 - Fiscal Control and Monitoring Procedures
5.3.4 - Independent Audit
5.4 - Annual or Biennial Budget
5.4.1 - Budget Development Guidelines
5.4.2 - Budget Recommendations
5.5 - Budget Control Procedures
5.5.1 - Supplemental, Emergency Appropriations Procedures
5.5.2 - Inventory and Fixed Assets Control